Time of Delivery. Affeffors and Collectors fhall obferve the Directions of Infpectors and Surveyors. Time of Certificates of For making default of Return. for the Affairs of Taxes or any Three or more of them) to the re fpective Affeffors appointed or acting in purfuance of this Act, or to the refpective Collectors on whom the Duty of Affeffor fhall have devolved as aforefaid, for the Purpofe of ferving the fame on the refpec tive Perfons liable to the faid Duties, in the Manner required by the faid Acts. Second.--All fuch Notices fhall be delivered to fuch Affeffors or Collectors as aforefaid on or as foon after the Sixth Day of April in each Year as the fame can be done; and the Delivery of such Notices by fuch Infpectors or Surveyors, or any of them, fhall be as effectual as if the fame had been delivered by the Commiffioners of the Divifion according to the Directions of the faid A&s. Third. The faid Affeffors and Collectors refpectively are hereby required to obferve fuch Directions as may from Time to Time be given to them by the faid Infpectors and Surveyors, in all Matters touching the Time and Manner of fixing or delivering or otherwife ferving fuch Notices, and the Perfons on whom the fame are to be ferved, fuch Directions having been previously feen and allowed by the Commiffioners acting for the Divifion in which the faid Inspector or Surveyor fhall act. 1 No. III. RULES and DIRECTIONS for making and returning the Certificates of Affeffment, or Certificates of Eftimates, by Affeffors ⚫acting under the faid Acts, and for making and collecting the First Afieffments in each Year. Firft.-The Affeffors of the faid refpective Duties fhall deliver their Certificates to the refpective Commiffioners on or before the Day which fuch Commiffioners fhall appoint for that Purpofe, yearly, which Day fo to be appointed for the Delivery of the Certificates of Affeffment of the Duties of Affeffed Taxes, fhall not be later than the Twentieth Day of June in each Year of Affeffment; and the Day to be appointed for the Delivery of the Certificates of Eftimates of Property, or Profits of Profeffions, Trades, and Offices, fhall not be later than the Twentieth Day of July in the fame Year, on which Days refpectively, the faid Affeffor fhall alfo deliver to the refpective Commiffioners all the Returns or Statements relative to the faid refpective Duties made to the faid Affeffors before the respective Days fo appointed; and all the Returns and Statements made by the Parties to be charged, which shall be delivered after that Day, fhall be delivered to the refpective Commiffioners. Second. In all Cafes relating to the Duties of Affeffed Taxes, where the Affeffor or Affeffors fhall not have received any Return from any Perfon or Perfons liable to be charged to the faid Duties, it fhall be lawful for fuch Affeffor or Affeffors, and he and they is and are hereby required to make a true Affeffment on fuch Perfon or Perfons, to the best of his or their Information and Judgment, of the real Charge which ought to be impofed; and in all Cafes relating to the Duty on Property, Profeffions, Trades, and Offices, where the refpective Affeffors fhall not have received any Statement from any Party or Parties liable to be charged to the said Duties, it shall be lawful for the faid Affeffor or Affeffors to estimate the Property of fuch Parties respectively, and the Profits arifing from any Profeffions or Trades exercised, or any Offices held by fuch Parties refpectively, according to to the best of his or their Information and Judgment; and in cafe the faid Affeffor or Affeffors fhall not fo estimate the Property or Profits of any fuch Party or Parties who fhall not have made a Return for that Year, then fuch Affeffor or Affeffors fhall return to the faid Commiffioners the Name and Place of Refidence of every such Party; and where the refpective Commiffioners fhall also not have received any Statement, it fhall be lawful for the faid respective Commiffioners to make an Affeffinent on fuch Party or Parties either in the fame Sums refpectively, and to the fame Amount, as the faid Parties refpectively were charged in the laft Affeffment of the faid Duties for the faid Divifion, or according to the best of their Judgment, subject to Alteration by Appeal or Surcharge, in the Manner directed by the Acts relating to the faid Duties. Firft Affeffment fhall be made without including Matters of Surcharge. Third.-The Firit Affeffments to be made of the faid Duties or any of them, for any Year, fhall be made according to the Eftimates or Returns and Affeffments mentioned in the preceding Rule, with out including therein any Matters of Surcharge by the Infpectors or Surveyors; which First Affeffments refpectively fhall be feparately and diftinctly collected, and fhall be contained in the firft Duplicates to be delivered to the Colle&tors and Surveyors for that Year, and shall be collected and levied in Moieties on the Days herein-after mentioned; that is to fay, One Moiety of the Duties of Affeffed Taxes, if not Times of fooner paid or fatisfied according to the Directions of the faid Acts Collection. refpectively, fhall be collected or levied before the Tenth Day of Odober, in each Year of Affeffment, or within Twenty-one Days thereafter, and the other Moiety thereof before the Fifth Day of April following, or within Twenty-one Days thereafter; and One Moiety of the Duties on Property, Profeffions, Trades, and Offices, if not fooner paid or fatisfied as aforefaid, fhall be collected, levied, or paid before the Fifth Day of January in each Year of Affeffment, or within Twenty-one Days thereafter, and the other Moiety thereof before the Fifth Day of July following, or within Twenty-one Days thereafter: Provided always, that nothing herein contained fhall be conftrued to alter the Times or Proportions at which the said Duties are payable, according to the Directions of the faid Acts refpectively, or in any Way to impeach or affect the Powers or Provifions of the faid Acts for the Recovery of the faid Duties at fuch Times and if fuch Proportions as are therein prescribed, and the faid refpective Duties fhall be deemed payable Quarterly at the Times mentioned in the faid Acts, by Four Inftalments; and it fhall be lawful to demand, receive, or levy the fame according to the faid Acts; any Thing herein contained to the contrary notwithstanding. Fourth. In order that due Time may be given for hearing Ap. Time of Delivery peals against such First Affeffments, the refpective Commiffioners of Duplicates of are hereby required and ftrictly enjoined to deliver, in all Cafes relat- First Affellinems. ing to the Duties of Affeffed Taxes, their First Duplicates thereof to the refpective Collectors on or before the Twentieth Day of July in each Year, with Directions to caufe publick Notice thereof to be given in the Parish, Ward, or Place to which fuch Duplicates relate, to which Duplicates in the Hands of fuch Collectors all Perfons interefted fhall have Accefs, and may examine the fame at any reasonable Time in the Day-time; and in all Cafes relating to the Duties on Property, Profeffions, Trades, and Offices, the refpective Commiffioners fhall, as and when they shall make an Affeffment on any 7 Perfon Perfon or Perfons, caufe a Notice thereof to be given in the Manner directed by the Acts relating to the faid laft-mentioned Duties, to the Party or Parties charged in and by fuch Affeffiment within the Space of Three Days after making fuch Affeffment, and fo from Time to Time, until all fuch Affeffments fhall be made, in which Certificates fhall be inferted the Times limited for hearing the Appeals therefrom. Fifth. All Appeals againft fuch First Affeffments fhall be entered, and due Notice thereof given within the refpective Times herein-after limited; that is to fay, in all Cafes relating to the Duties on Af feffed Taxes, within Twenty-eight Days after the Delivery of the Duplicates of the Firft Affeffments to the respective Collectors of the Parishes, Wards, or Places, for which fuch Affeffments fhall be made; and in all Cafes relating to the Duties on Property, Profeffions, Trades, and Offices, within Fifteen Days after the Date of the Notice of such First Affeffment, to the Party or Parties charged therewith. • Sixth.-All Appeals against fuch First Affeffments of the Duties of Affeffed Taxes, in any Year, fhall be heard and determined between the Twentieth Day of Augufl and the Tenth Day of September following; and on fuch Day or Days within the Time herein limited, as the Commiflioners of the Divifion fhall appoint, whereof they are hereby required to give Notice in the Manner in which such Notices have ufually been given in the feveral Parifhes, Wards, and Places in their Divifion; and all Appeals against fuch First Affeffments of the Duties on Property, Profeffions, Trades, and Offices, in any Year, fhall be heard and determined as foon after Notice thereof shall be given to the refpective Commiffioners as conveniently can be done, and for that Purpose the said refpective Commiffioners, or Two of them at the leaft, fhall meet together within Eight Days after any fuch Notice of Appeal fhall have been received by them, and fo from Day to Day or from Time to Time, at reafonable Intervals, with or without Adjournment, until all Appeals against fuch First Affeffment fhall be heard and determined, of which Day or Days of Appeal the said respective Commiffioners fhall cause Notice to be given to the refpective Appellants: Provided always, that in every Cafe where the Party affeffed fhall be prevented from appealing within the Time herein limited, or from attending in Person at the Time limited for hearing the Appeal of fuch Party by Abfence or Sicknefs, or other fufficient Caufe, to be proved before the refpective Commiffioners on the Oath or folemn Affirmation of the Party, it fhall be lawful for the refpe&ive Commiffioners to enter fuch Appeal after the Time herein limited, or to poftpone the hearing thereof for fuch reasonable Time as fhall be neceffary, fo that no Delay fhall be thereby occafioned in the Payment or Collection of the Sums contained in the said First Affeffment. Seventh. The faid refpective Commiffioners fhall caufe to be delivered to the refpective Collectors their Duplicates of the First Affeffment, including in fuch Duplicates, as well all fuch Matters as have been appealedagainft and determined by the faid Commiffioners, as all fuch Matters as have been affeffed and not appealed against; and all fuch Duplicates fhall be delivered within the refpective Times herein-after limited; that is to fay, the Duplicates of the Duties of Affeffed Taxes on or before the Twentieth Day of September yearly, and and the Duplicates of the Duties on Property, Profeffions, Trades, and Offices, on or before the Twentieth Day of December yearly, to which Duplicates refpectively, Warrants fhall be annexed for collecting the Duties therein contained within the Times refpectively before preferibed. Eighth. All fuch Affeffments which fhall not have been made on or before the Twentieth Day of September in refpect of the Duties of Affeffed Taxes, and the Twentieth Day of December in refpect of the Duties on Profeffions, Trades, and Offices, or against which any Appeal fhall be depending on thofe Days refpectively, fhall, on the making or determining the fame from Time to Time be added to fuch First Affeffments and to the refpective Duplicates thereof; and the Duties therein, or the Moieties thereof which ought to have been previously collected or paid, fhall be collected, levied, or paid, on or before fuch Day or Days as the refpective Commiffioners fhall order by their Warrant annexed to the Duplicates of fuch added Affeffments, fuch Day not being later than Twenty-one Days after the making fuch Affeffment, or determining the Appeal thereon. Cafes not then determined to be added to First Affeffinent. a Number to be added to First Affeffiment, if not paid to Receiver, or into the Bank. Ninth. Whenever any Affeffment of the Duties on Profeffions Affeffinent under or Trades fhall be made within the Time herein limited, under a Number or Letter the fame fhall be included in, or from Time to Time added to fuch First Affeffments, and the faid Duties fhall be paid either into the Bank of England, or to the Receiver-General or his Deputy, in the like Proportions as aforefaid, on or before the Day or Days herein appointed for collecting fuch Duties by the refpective Collectors, and the faid Commiflioners fhall direct and order the fame to be paid accordingly; and in default of fuch Payment the faid refpective Commiffiorers fhall caufe the faid Affeffments to be added to the Duplicates in the Hands of the refpective Collectors to whom the Collection of the Duties affeffed on Perfons by Name shall have been entrusted to be collected, by the fame Ways and Methods, and under the like Powers and Provifions, as fuch last mentioned Duties are directed to be collected. No. IV. RULES and DIRECTIONS for making and collecting the Supplementary Affeffments in each Year. Fir. If any Infpector or Surveyor fhall have furcharged any Time of making Perfon or Perfons for any Matter or Thing for which a Surcharge is Surcharges, allowed by the Acts relating to the faid Duties refpectively, it fhall be lawful for fuch Inspector and Surveyor to deliver his or their Certificates of Surcharge, explicitly ftating the Particulars in refpect to which fuch Surcharge has been made to the respective Commif. fioners in refpect of the Duties of Affeffed Taxes, at any Time on or before the Fifteenth Day of December in each Year of Affeffment for the whole of fuch Year, and in refpect of the Duties on Property, Profeffions, Trades, and Offices, at auy Time after the Time herein prefcribed for making the firft Affeffments of the faid Duties for that Year, and from Time to Time until the Commiffioners fhall have completed all the Affeffments of their Divifion for that Year, and fhall have delivered, in the Manner directed by the faid Acts, the Duplicates thereof, and the fame shall have been entered of Record in His Majefty's Exchequer, which Certificates of Surcharge fhall be figned and allowed by Two of the refpective Commiffioners, under the 48 Geo. III. Restrictions, Hh Time of making Supplementary made on the Surcharges after Appeals. A D. 1808. Reftrictions, and fubject to Appeal under the Conditions prefcribed by the faid Acts refpectively. Second. All Appeals againft fuch Surcharges relating to the Duties of Affeffed Taxes fhall be heard and determined by the Com. miffioners of the Divifion, or any Two or more of them, between the Twentieth Day of January and the Twentieth Day of February following; and all Appeals against fuch Surcharges relating to the Duties on Property, Profeffions, Trades, and Offices fhall be heard and determined according to the Directions of this Act before prefcribed, in refpect of Appeals against the Firft Affeffments of the fame Duties by the refpective Commiffioners: Provided always, that in every Cafe where the Party furcharged fhall have been prevented by Abfence or Sickness, or other fufficient Caufe, to be proved be fore the refpective Commiffioners on the Oath or folemn Affirmatio of the faid Party, from appealing within the Time herein limited, or from attending in Perfon at the Time limited for hearing fuch Appeals, it fhall be lawful for the refpective Commiffioners to enter fuch Appeal after the Time herein limited, or to poftpone the hear ing thereof for fuch reafonable Time as may be neceffary. Third.-The faid Certificates of Surcharge, amended according to Aftiffiments tole the Determination of the refpective Commiflioners, fhall be a fufficient Authority to them, and they are hereby required to caufe Supplementary Affeffments to be made out of the faid Duties refpectively, including therein all Matters fo furcharged, as well fuch Matters as have not been appealed againft, as the Matters determined by the faid Commiffioners, which Matters fhall be feverally charged to the faid Duties refpectively, according to the faid Certificates of Surcharge, amended, in Cafes requiring Amendment, according to the Determination of the faid Commiffioners, and alfo including therein the Double Duties or Moieties, or Parts thereof affeffed, over and above the Rates of Duty preferibed by the faid Acts refpectively, and alio all Fines and Penalties impofed on any Perfon or Perions by the faïd refpective Commiffioners within the Year of Affeffment for Offences committed against the faid Acts or this Act; which Double Duties or Moieties, or Parts thereof, and Penalties, fhall feverally and refpectively be added to fuch Supplementary Affeffments, and be collected therewith. Supplementary Affeffments to be paid on the laft Infiaiment of the Duties on the First Attefliments. Affeffiments not Completed within the Time limited, Fourth. The Duties and Sums of Money contained in the Supplementary Affeffments of each Year, which fhall be completed within the Time herein limited, fhall, if not fooner paid or fatisfied according to the Directions of the faid Acts refpectively, be collected and levied at the refpective Times herein-before appointed for Payment of the laft Inftalment of the Duties contained in the First Affeffments of the faid Duties respectively for that Year; and each Affeffment thereof shall be collected, levied, or paid in One Sum. Fifth. In all Cafes where the faid Duties, or any of them, fhall not have been afcertained and affeffed before the refpective Days apfhall be collected pointed by this Act for Payment for the laft Inftalment thereof, the fame refpectively fhall and may be affeffed from Time to Time, until a complete Affeffment be made, and fhall be collected, levied, or paid in one Sum within Twenty-one Days after Notice of the Amount contained in the Affeflment thereof. in one Sum. Penalty on vexatious Surcharges, 1001. &c. Sixth. If any Infpector or Surveyor fhall wilfully make any false. and vexatious Surcharge of any of the Duties contained in of the any faid |